The IRS has not permanently shut down, but service disruptions happen during government funding lapses

The Internal Revenue Service continues to operate, but it does close certain functions when Congress does not pass a budget and federal funding lapses. During a shutdown, the IRS stops processing most paper returns, issuing refunds, and answering phones. Online services like the IRS website and account access through IRS.gov may remain available, but staff who maintain them are not paid during the closure.

The most recent shutdown lasted from October 1 to October 3, 2023. Before that, a longer shutdown ran from December 22, 2018, to January 25, 2019. Each time, the IRS issued public statements about which services would continue and which would pause. The agency does not announce shutdowns in advance — they happen when Congress fails to pass a continuing resolution or budget bill by the important date.

If you are trying to reach the IRS right now and cannot, check IRS.gov or call 1-800-829-1040 to hear a recorded message about current operations. The message will tell you whether the agency is operating normally or running under shutdown conditions.

Key Takeaways

  • The IRS shuts down only when Congress does not pass a budget, which is not the same as the agency closing permanently.
  • During a shutdown, the IRS stops processing paper tax returns, issuing refunds, and staffing phone lines, but online filing and account access may still work.
  • Shutdown timing is unpredictable and depends on Congress passing a funding bill before the important date.
  • You can check the current status of IRS services by visiting IRS.gov or calling 1-800-829-1040 for a recorded update.

What happens to tax returns during an IRS shutdown

When the IRS shuts down, paper returns pile up unprocessed. The agency stops opening mail, scanning documents, and entering data into its systems. If you mailed a return before the shutdown began, it sits in a processing center until operations resume. The IRS does not lose the return — it straightforward does not touch it until staff return to work.

Electronic returns filed through tax software or a tax professional continue to be received and stored, but the IRS does not process them or issue refunds while shut down. This means if you e-file on the last day before a shutdown, your return enters the system but may not be reviewed for weeks after operations resume, depending on how long the shutdown lasts and how many returns are waiting.

Refunds are not issued during a shutdown. If you are owed money, you will have to wait until the IRS reopens and processes your return. The agency does not accelerate refunds after reopening to make up for lost time — they process returns in the order they were received, so a return filed before the shutdown may take longer to process than one filed after reopening.

Which IRS services continue during a shutdown

The IRS website, IRS.gov, typically remains online during a shutdown because it is a static resource that does not require staff to maintain it in real time. You can read forms, read instructions, and look up information about tax law. However, interactive tools like the "Where's My Refund?" tracker and account access through the IRS online portal may be unavailable or may not update during the closure.

Automated phone lines continue to operate. If you call 1-800-829-1040, you will hear a recorded message about the shutdown and which services are unavailable. You cannot speak to a person, but you can listen to pre-recorded tax information on certain topics.

Tax professionals and authorized representatives can sometimes access limited IRS systems through the e-Services portal, but this varies depending on how the shutdown is structured. If you work with a tax preparer or accountant, ask them whether they can access your account information during a shutdown.

How long IRS shutdowns typically last

Shutdown length depends entirely on Congress. The 2018–2019 shutdown lasted 35 days. The 2023 shutdown lasted 3 days. There is no standard duration — it ends when Congress passes a funding bill and the President signs it. The IRS has no control over when that happens.

After a shutdown ends, the IRS does not when ready resume full operations. Staff return to work, but they first process the backlog of mail and returns that accumulated during the closure. This can add several weeks to normal processing times. The agency publishes updates on its website about how long the backlog is and when normal processing times should resume.

What to do if you need to file taxes during a shutdown

If a shutdown occurs during tax season (January through April), you can still file electronically. E-filing does not require IRS staff to be present — your return is transmitted to IRS computers and stored. The IRS will process it once operations resume. Filing electronically during a shutdown is actually safer than mailing a paper return, because paper mail may be delayed or misplaced during the closure.

If you owe taxes and a shutdown is happening, you can still pay through IRS.gov, by phone, or by mail. Payment systems are automated and do not require staff to process them. Pay as soon as you can to avoid penalties and interest, even if the IRS is shut down.

If you are waiting for a refund and a shutdown begins, there is nothing you can do to speed it up. Do not call repeatedly — phone lines are not staffed. Check IRS.gov for updates on when processing will resume, and check the "Where's My Refund?" tool once it is back online.

How to check if the IRS is currently shut down

Visit IRS.gov and look for a banner at the top of the page. During a shutdown, the IRS posts a notice explaining which services are unavailable. You can also call 1-800-829-1040 and listen to the recorded message, which will state whether the agency is operating normally.

News outlets also report on government shutdowns, so if Congress is close to a important date without a budget deal, you will likely see coverage. The IRS does not announce shutdowns in advance — they happen suddenly when the important date passes without a funding bill.

If you are trying to reach the IRS for a specific reason and cannot get through, assume a shutdown is in effect and check the website. Do not assume the IRS is permanently closed or that something is wrong with your account.

Frequently Asked Questions

Will the IRS lose my return if I mail it during a shutdown?

No. Paper returns mailed during a shutdown are received and stored. They are not processed until the IRS reopens, but they are not lost. Mail sorting and delivery continue during a shutdown — only IRS staff stop working. Your return will be in the queue when operations resume.

Can I file my taxes electronically if the IRS is shut down?

Yes. E-filing does not require IRS staff to be present. Your return is transmitted to IRS computers and stored automatically. The agency will process it once it reopens. E-filing during a shutdown is actually more reliable than mailing a paper return.

What happens to my refund if a shutdown occurs?

Refunds are not issued during a shutdown. Once the IRS reopens, it processes returns in the order they were received. Your refund will be issued according to normal processing times, which can take several weeks. There is no way to speed this up.

Can I still pay my taxes if the IRS is shut down?

Yes. Payment systems on IRS.gov and automated phone lines remain available. You can pay by credit card, debit card, bank transfer, or mail. Paying during a shutdown does not delay processing — the IRS records your payment automatically.

How often does the IRS shut down?

Shutdowns happen only when Congress does not pass a budget before the important date. This is unpredictable. The IRS may go years without a shutdown, or there may be multiple shutdowns in a short period. There is no pattern or schedule.